PUTTANNA SETTY M Vs. STATE OF MYSORE

JUDGEMENT

(1.) THE petitioner's father, against whom an order of assessment had been made under the Mysore Agrl. IT Act preferred an appeal to the Dy. Commr. of Agrl. IT, on the failure of which a further appeal was filed before the Commr. of Agrl. IT. THE father having died, the petitioner is now continuing the proceedings.

(2.) IT appears that, on the papers of the appeal presented to the Commissioner, a note had been made by one of the clerks or officials of the Commissioner's office that the appeal was incompetent for the reason that the order appealed from had neither enhanced the tax liability nor imposed any penalty. This was one of the conditions precedent for a competent appeal to the CIT under s. 34 of the Act as it stood before the enactment.

(3.) WE, therefore, set aside both the orders of the Tribunal dt. 27th May, 1964, and 2nd Feb., 1967, and direct the Tribunal to take the appeal on file and dispose it of on merits. No costs.